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Classification and Measurement of the Firms’ Resources and Capabilities Applied to Eco-Innovation Projects from a Resource-Based View Perspective

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  • Pilar Portillo-Tarragona

    (Department of Accounting and Finance, University of Zaragoza, 50005 Zaragoza, Spain)

  • Sabina Scarpellini

    (Department of Accounting and Finance and CIRCE Institute, University of Zaragoza, 50005 Zaragoza, Spain)

  • Jose M. Moneva

    (Department of Accounting and Finance, University of Zaragoza, 50005 Zaragoza, Spain)

  • Jesus Valero-Gil

    (Department of Management and CIRCE Institute, University of Zaragoza, 50005 Zaragoza, Spain)

  • Alfonso Aranda-Usón

    (Department of Accounting and Finance and CIRCE Institute, University of Zaragoza, 50005 Zaragoza, Spain)

Abstract

Interest from academics, policy–makers and practitioners in eco-innovation has increased as it enables the optimization of the use of natural resources improving competitiveness and it provides a conceptual framework for corporate sustainability. In this context, this paper provides an in-depth analysis and a wide classification of the specific indicators for the integrated measurement of eco-innovation projects in business from a resource-based view (RBV). The specific metrics were tested to measure the economic-financial and environmental resources and capabilities applied by five Spanish firms to eco-innovation projects, selected as case studies.

Suggested Citation

  • Pilar Portillo-Tarragona & Sabina Scarpellini & Jose M. Moneva & Jesus Valero-Gil & Alfonso Aranda-Usón, 2018. "Classification and Measurement of the Firms’ Resources and Capabilities Applied to Eco-Innovation Projects from a Resource-Based View Perspective," Sustainability, MDPI, vol. 10(9), pages 1-23, September.
    • Handle: RePEc:gam:jsusta:v:10:y:2018:i:9:p:3161-:d:167720
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